Section 158BE of the Income Tax Act

Income-tax Act, 2025: s.296

Section 158BE of the Income-tax Act, 1961 corresponds to section 296 (Time-limit for completion of block assessment) of the Income-tax Act, 2025.

Read section 296 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

63 judgments on BharatTax turn on Section 158BE.

Judgments on Section 158BE

Rajesh Kumar and Ors vs. D.C.I.T. and Ors

The appeal is allowed

CIVIL APPEAL No. 4633/2006Supreme Court01 Nov 2006

Bench: 2 Judges

Section 142

Rajesh Kumar vs. D.C.I.T

The appeal is allowed

C.A. No.-004633-004633 - 2006Supreme Court01 Nov 2006

Bench: S.B. SINHA DALVEER BHANDARI

For Respondent: D.C.I.T. & Ors
Section 142Section 142(1)Section 158B

Commr.of Incme Tax Delhi vs. M/S Kuwer Industries Ltd

Appeal is disposed of

ITA-13/2002HC Delhi31 Aug 2004

Bench: The 1° Day Of January, 1997;”

Section 132Section 132ASection 158Section 158B